A former Internal Revenue Service employee who pleaded guilty last month to misappropriating property seized from a convicted drug smuggler was sentenced Thursday to six months' probation.

At a hearing that lasted only two minutes, U.S. Magistrate Donald Dietrich placed former revenue officer Marty Vogel Sr., 48, of Orlando, on probation after reading a confidential, pre-sentence report. Vogel also was ordered to pay $25 in court costs.

The magistrate did not comment on the case, but told Vogel ''good luck to you'' after imposing sentence.

Assistant U.S. Attorney Tom Turner asked Dietrich to require Vogel to get an unspecified type of counseling, but the magistrate denied the request.

''We're just glad it's over with,'' Vogel said as he left the courtroom with his attorney, Gene Stephenson of Casselberry.

He had faced up to one year in prison and a $1,000 fine.

Vogel, who resigned in June after 25 years with the IRS, was charged in September with borrowing a combination stove-sink-refrigerator, a television, a rug, other household items and less than $100 cash seized from convicted drug smuggler Robert Govern of Winter Park in 1982.

The IRS seized the property under Vogel's supervision to help cover $13.3 million in back taxes that Govern owed. The property, including a Winter Park mansion, several vehicles and Dovetail Villas apartments in south Orlando, will be auctioned off later.

Vogel was accused of borrowing the property from May to December 1984. He also has acknowledged charging to the apartment complex $750 in electrical and air-conditioning work at his Longwood home.

Prosecutors said Vogel repaid the money and returned the property.

Friends said Vogel has undergone severe personal and financial problems in recent years and used the items to furnish an apartment after he separated from his wife last year. The couple was divorced in April after 24 years of marriage.